15-7-210. Tax on change of use of part of tract. Separation or split-off of a part of the land which is being valued, assessed, and taxed under this part, either by conveyance or other actions of the owner of such land, for a use other than agricultural shall subject the land so separated to reclassification by the department but shall not impair the right of the remaining land to continuance of valuation, assessment, and taxation hereunder, provided it meets the minimum requirements of this part.
History: En. Sec. 11, Ch. 512, L. 1973; R.C.M. 1947, 84-437.9; amd. Sec. 4, Ch. 201, L. 1981.
Structure Montana Code Annotated
Part 2. Agricultural Appraisal
15-7-201. Legislative intent -- value of agricultural property
15-7-202. Eligibility of land for valuation as agricultural
15-7-203. Agricultural uses only considered in valuation
15-7-206. Improvements on agricultural land
15-7-207. Continuance of valuation as agricultural land
15-7-208. Reclassification by department
15-7-209. Reclassification by owner -- lien
15-7-210. Tax on change of use of part of tract
15-7-212. Tract crossing county line -- whole